Description
This course compares the tax consequences of stock and asset transactions from both buyer and seller perspectives. Participants will analyze basis step-ups, depreciation implications, allocation rules, and elections under §§338 and 336(e). Case studies illustrate negotiation considerations and after-tax outcomes.
MAJOR TOPICS
* Overview of Stock and Asset Transaction Structures
* Buyer and Seller Tax Consequences
* Purchase Price Allocation and Basis Adjustments
* Elections Under IRC §§338 and 336(e)
* Negotiation and Planning Considerations
* Post-Transaction Compliance and Reporting
Objective
* Compare tax consequences of stock versus asset sales * Analyzing purchase price allocation and basis step-up effects * Evaluate §§338 and 336(e) elections * Identify buyer and seller planning objectives * Assess post-transaction compliance requirements
Advanced Preparation
None
Required Knowledge
Participants should have an intermediate understanding of corporate taxation, including entity structures, basis concepts, and depreciation, along with familiarity with transaction-related provisions of the Internal Revenue Service.
Who Should Attend
CPAs and accounting professionals
Credit Types
- CPE – Taxes
Event Speaker(s)
Registration Fees
| Registration | Type | Price |
|---|---|---|
| WF001426: Registration – Member | Mem | $89 |
| WF001426: Registration – Non-Member | NM | $109 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.